Malaysia legislation

Section 12

of FINANCE ACT 2023

Section 12

Amendment of section 103

(a)

in subsection (3), by substituting for the word “Where”

the words “Subject to subsection (7), where”; and

(b)

in subsection (7), by substituting for the words

“subsection (2)” the words “subsection (1), (1a) or (2)”.

Amendment of section 107b